Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below:

Claimjumper Makeover Total

Sales $ $76,500$ $ $178,500$ $ $255,000$

Variable expenses $51,000127,500178,500$

Contribution margin $ $25,500$ $ $51,00076,500$

Fixed expenses $61,200$

Net operating income $ $15,300$

Required:

$1.$ What is the overall contribution margin $($CM$)$ ratio for the company?

$2.$ What is the company's overall break$-$even point in dollar sales?

$3.$ Prepare a contribution format income statement at the company's break$-$even point that shows the appropriate levels of sales for the two products.